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January 22, 1999

CLA-2-39:RR:NC:SP:222 D86115


TARIFF NO.: 3926.40.0000; 6307.90.9989

Mr. Floyd Sirico
Rogers & Brown CHB, Inc.
P. O. Box 20160
Charleston, SC 29413-0160

RE: The tariff classification of wine bottle decorations from China.

Dear Mr. Sirico:

In your letter dated December 17, 1998, you requested a tariff classification ruling.

You have submitted two samples of decorations that loop around wine bottles.

Sample no. 1, consists of a red ribbon made of flocking material on a plastic backing, a white piece of fabric that appears to be the front of a shirt with three black buttons, a black and gold bow-tie and cummerbund, a black cane, a black top hat and a white boutonniere. All components of this item are made of plastic except the shirt front and the boutonniere. In our opinion the essential character of this product is imparted by the plastic components.

Sample no. 2, is designed to appear as a jockey outfit. It is composed of a green ribbon, a green bow tie, a yellow and black shirt front with the number one, a yellow and black cummerbund and hat and a whip. This product (including the plastic helmet covered with textile materials) is composed of woven textile materials. The woven textile materials imparts the essential character of this item.

Your letter of inquiry states that you intend to import these wine bottle decorations with various motifs for holidays, barbecues, picnics and weddings.

The applicable subheading for sample no. 1, will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for sample no. 2, will be 6307.90.9989, HTS, which provides for other made up articles...other: other, other. The rate of duty will be 7 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alice Masterson at 212-466-5892.


Robert B. Swierupski

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